Individual enterprises and self-employed individuals in Italian Tax Law: similarities in direct taxation

The taxation of the individual enterprise in Italian tax law, although based on the application of rules shared with corporate entities, shows many similarities with the tax regime of self-employed individuals. In particular, the reforms carried out and the special regimes introduced by the lawmaker have brought about a gradual approach between the two categories, which thus find themselves subject to similar rules regarding the determination of taxable income. This evolutionary trend thus makes it possible to consider that individual enterprises and self-employed individuals now represent, from a tax perspective, a unitary subjective category: the "individual economic operator", which stands, from a comparative perspective, on an antithetical level to the recent developments in the French legal system, where the individual enterprise has access to a tax regime similar to that of companies.